Case Laws

An unsigned order cannot be considered valid under Section 160 and Section 169

Penalty u/s 129 is not justified when there is no intention to evade tax

Petitioner to file objections and evidence before the authority who issued the show cause notice.

Notification No. 53 of 2023-Central Tax provides for extension of appeal filing period

Further proceedings related to the GST demand on salaries paid to seconded employees STAYED

Court cannot interfere with the taxation order since the petitioner failed to utilize the statutory remedy of appeal within the prescribed time

Cancellation order cannot be insufficient in providing reasons

Courts do not exercise appellate jurisdiction but only limited jurisdiction of judicial review

Registration cancellation set aside for violating the principles of natural justice

Once a GST registration is restored, it cannot be cancelled again unless new grounds occurred after the initial cancellation